When you are reviewing your decision because the customer has appealed you need to carefully think about what the customer has said in their appeal.

You will need to consider the same kind of things as described in the guidance explaining what to do if the customer has claimed HMRC’s information was incorrect or provided new information in response to your opening letter. See

you think your decision is right and the appeal will have to go ahead.

If you are not sure what to do ask your manager for advice.

You should revise your decision if:

the customer agreed HMRC’s information but now provides evidence that HMRC information is incorrect

you amended the claim or award because you received no reply to your letter and the customer now provides evidence that our information was incorrect

in post-award income cases the customer wants the award to be revised on their estimate of their current year income.

If you can revise your decision this will settle the appeal by agreement under S54 TMA70.

Do not revise your decision if you amended the claim or award to match the income figure on the SA return and the amount entered by the customer could not legitimately differ from the amount of their SA return as described in CCM17310.

If you are sure your decision is right you will need to refer the case to the appeals submission writer who will prepare the case for the appeal to be heard by the independent Appeals Tribunal.